About: http://webisa.webdatacommons.org/81996287

Property	Value
http://www.w3.org/1999/02/22-rdf-syntax-ns#type	http://www.w3.org/ns/prov#Entity
http://www.w3.org/ns/prov#value	If a lender disburses debt proceeds to a person other than the taxpayer, the debt is treated as if the taxpayer had used an amount of the debt proceeds equal to such disbursement to make an expenditure for such property.
http://www.w3.org/ns/prov#wasQuotedFrom	nytaxattorney.com